capital expenditure

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capital expenditure

n.
1. Funds spent for the acquisition of a long-term asset.
2. An amount of money spent in this way.
American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

capital expenditure

n
(Accounting & Book-keeping) expenditure on acquisitions of or improvements to fixed assets
Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014

cap′ital expen′diture


n.
an addition to the value of fixed assets, as by the purchase of a new building.
[1895–1900]
Random House Kernerman Webster's College Dictionary, © 2010 K Dictionaries Ltd. Copyright 2005, 1997, 1991 by Random House, Inc. All rights reserved.

capital expenditure

Spending on fixed assets (such as equipment).
Dictionary of Unfamiliar Words by Diagram Group Copyright © 2008 by Diagram Visual Information Limited
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.capital expenditure - the cost of long-term improvements
cost - the total spent for goods or services including money and time and labor
Based on WordNet 3.0, Farlex clipart collection. © 2003-2012 Princeton University, Farlex Inc.
Translations

capital expenditure

nspese fpl in capitale
Collins Italian Dictionary 1st Edition © HarperCollins Publishers 1995
References in periodicals archive ?
In its brief in INDOPCO, the government acknowledged that section 195 recognizes that "expenditures incurred in carrying on or expanding an existing business generally are deductible under Section 162(a), while expenditures incurred in creating a new business and expenditures incurred by a going concern in entering a new line of business are capital expenditures."(36)
The IRS argued that the costs of terminating a capital contract in order to enter into another are capital expenditures of the accepted contract and, therefore, not deductible.
Management said, "In 2019, the company plans to invest a total of up to $83 million on capital expenditures, including $39 million for sustaining capital requirements and $44 million for expansion, growth projects and exploration expenses.
35, in which it allowed a current business expense deduction under section 162 of the Internal Revenue Code for soil remediation and groundwater treatment costs (while requiring capitalization of costs attributable to the construction of groundwater treatment facilities, which were determined to be capital expenditures under section 263).
were held to be capital expenditures because they created a separate and distinct asset.
Capital Expenditures by Majority-Owned Foreign Affiliates of U.S.
ConocoPhillips has set a 2019 capital expenditure budget of $6.1B, which is flat to expected full-year 2018 capital expenditures excluding acquisition costs.
263(a) capital expenditures and currently deductible Sec.
It is not sufficient to conclude summarily, as does this TAM, that all expenditures that eliminate contamination are "in the nature of" capital expenditures. This only begs the question.
The resulting capital expenditures will increase production costs-which cannot be fully passed on to customers and will lead to a decline in future earnings.
In FPL Group, Inc., 115 TC 554 (2000), the Tax Court held that an electric utility had chosen an accounting method when it characterized capital expenditures and repair expenses using the accounting method required for regulatory purposes.
TEI's analysis begins with a summary of the principal federal statutes governing environmental liability and proceeds with an analysis of the theoretical underpinning of the distinction between capital expenditures and deductible repairs: proper matching of income with the related expenses.

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